OMB.report

Federal forms, ICRs, and supporting documents

Information Collection Request

Records Supporting Drawback Claims on Eligible Articles Brought into the United States from Puerto Rico or the Virgin Islands (TTB REC 5530/3)

ICR 202508-1513-007 · OMB 1513-0089 · Active

Forms and Documents
DocumentTypeStatusAvailability
OMB No. 1513-0089 Supporting Statement (08-2025).docx Supporting Statement A Uploaded 2025-08-12 Repair queued
OMB No. 1513-0089 Supporting Statement (08-2025).docx Supporting Statement A Uploaded 2025-08-12 Repair queued
IC Document Collections
IC IDCollectionTypeStatusForm
43840 Records Supporting Drawback Claims on Eligible Articles Brought into the United States from Puerto Rico or the Virgin Islands (TTB REC 5530/3) Modified
ICR Details
1513-0089 202508-1513-007
Active 202205-1513-002
TREAS/TTB ICN 95 - 5/10
Records Supporting Drawback Claims on Eligible Articles Brought into the United States from Puerto Rico or the Virgin Islands (TTB REC 5530/3)
Extension without change of a currently approved collection   No
Regular
Approved without change 11/25/2025
Retrieve Notice of Action (NOA) 08/29/2025
  Inventory as of this Action Requested Previously Approved
11/30/2028 36 Months From Approved 11/30/2025
10 0 10
10 0 10
0 0 0
Under the Internal Revenue Code (IRC) at 26 U.S.C. 7652(g), the provisions of 26 U.S.C. 5111–5114 providing for drawback (refund) of Federal excise taxes paid on distilled spirits used in certain nonbeverage products—medicines, medicinal preparations, food products, flavors, flavoring extracts, and perfumes—also apply to such articles brought into the United States from Puerto Rico or the U.S. Virgin Islands. In particular, 26 U.S.C. 5112 requires nonbeverage product drawback claimants to keep the records necessary to document the information provided in such claims, subject to regulations prescribed by the Secretary. Based on those IRC authorities, the Alcohol and Tobacco Tax and Trade Bureau (TTB) regulations at 27 CFR 26.174 and 26.310 require persons making nonbeverage product drawback claims on eligible articles brought into the United States from Puerto Rico or the U.S. Virgin Islands to keep certain business, formula, and tax payment records documenting the data regarding the distilled spirits and articles in question provided in such claims. Those persons must maintain the required records at their business premises for at least 3 years, during which time TTB may inspect the records to verify the data provided in their claims. TTB’s verification of such nonbeverage product drawback claims is necessary to protect the revenue and ensure compliance with relevant statutory and regulatory requirements.
US Code: 26 USC 5111–5114 and 7652(g) Name of Law: Internal Revenue Code
  
None
Not associated with rulemaking
  90 FR 20342 05/13/2025
90 FR 42305 08/29/2025
No
  Total Approved Previously Approved Change Due to New Statute Change Due to Agency Discretion Change Due to Adjustment in Estimate Change Due to Potential Violation of the PRA
Annual Number of Responses 10 10 0 0 0 0
Annual Time Burden (Hours) 10 10 0 0 0 0
Annual Cost Burden (Dollars) 0 0 0 0 0 0
No
No
$0
No
    No
    No
No
No
No
No
Christopher Forster-Smith 202 453-1039 ext. 150 [email protected]
  No
On behalf of this Federal agency, I certify that the collection of information encompassed by this request complies with 5 CFR 1320.9 and the related provisions of 5 CFR 1320.8(b)(3).
The following is a summary of the topics, regarding the proposed collection of information, that the certification covers:
 
 
 
 
 
 
 
    (i) Why the information is being collected;
    (ii) Use of information;
    (iii) Burden estimate;
    (iv) Nature of response (voluntary, required for a benefit, or mandatory);
    (v) Nature and extent of confidentiality; and
    (vi) Need to display currently valid OMB control number;
 
 
 
If you are unable to certify compliance with any of these provisions, identify the item by leaving the box unchecked and explain the reason in the Supporting Statement.
08/29/2025